1.audit 审计 +;H-0Q5
2.attestation 鉴证 3Pj 6(
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3.credibility 可信赖程度 z^KMYvH
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4.audit of financial statements 财务报表审计 y" (-O%Pe
5.agreed-upon procedures 执行商定程序 s Y^#I
6.high levels of assurance 高水平保证 2itJD1;
7.compilation 编制 J <<Ph
8.reliability 可靠性 O,&nCxB]
9.relevance 相关性 x8#bd{
10.professional skepticism 职业谨慎 xXCSaBS~
11.objectivity 客观性 y)s+ /Teb
12. professional competence 专业胜任能力 4H<@da}
13.Senior/CPA-in-charge 项目经理 cVx#dDdA
14.audit engagement letter 业务约定书 Y[hTO.LF
15.recurring audit 连续审计 Y5 B
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16.the client 委托人 GE2
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17.change CPA 更换注册会计师 PD-<D~7
18.the existing CPA 现任注册会计师 ^1#"FU2cP
19.the successor CPA 后任注册会计师 9]{(~=D7
20.the preceding CPA前任注册会计师 ;^Q- 1
21.issue the audit report 出具审计报告 %Km^_JM
22.expert 专家 qmWK8}F.cE
23.the board of directors 董事会 yX^/Oc@j
24.knowledge of the entity‘ s business 了解被审计单位情况 w?r
25.assess material misstatement risks评估重大错报风险 <B
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |>/T*zk<
27.a general knowledge of —— 初步了解―――的情况 Rl. YF+YH
28.a more knowledge of—— 进一步了解的情况 @w8MOT$
29.the prior year‘s working papers 以前年度工作底稿 :y>$N(.8f
30.minutes of meeting 会议纪要 D 7D:?VoR
31.business risks 经营风险 {Qe7/ln!
32.appropriateness 适当性 zNZ"PYh<u
33.accounting estimate 会计估计 r )EuH.z
34.management representations 管理层声明 _
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35.going concern assumption 持续经营假设 #J=@} S)
36.audit plan 审计计划 F5hOKUjv
37.significant audit areas 重点审计领域 F%Xj'=
38.error 错误 :`pgdn
39.fraud舞弊 8lI'[Y?3.
40.modified or additional procedures 修改或追加审计程序 lg9`Z>?
41.misappropriation of assets 侵占资产 ([mC!d@a
42.transactions without substance 虚假交易 O|5Z-r0<
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 -f{NVX\<0
45.materialiy 重要性 Z=L~W,0'
46.exceed the materiality level 超过重要性水平 o7qZy |\4S
47.approach the materiality level 接近重要性水平 ceW,A
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48.an acceptably low level 可接受水平 &Z.zem?n
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 2feiD?0
50.misstatements or omissions 错报或漏报 I6q]bQ="
51.aggregate 总计 CDNh9`
52.subsequent events 期后事项 5._=m"Pl
53.adjust the financial statements 调整财务报表 y; .U-}e1
54.perform additional audit procedures 实施追加的审计程序 )kBN]>&R
55.audit risk 审计风险 vE}>PEfA
56.detection risk 检查风险 $aY*1UVq
57.inappropriate audit opinion 不适当的审计意见 A6 D@#(D
58.material misstatement 重大的错报 5kRP
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59.tolerable misstatement 可容忍错报 =b{!p |
60.the acceptable level of detection risk 可接受的检查风险